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Exercise $7-15$A $($Static$)$ Comprehensive single$-$cycle problem LO $7-1,7-5,7-6$

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The following post$-$closing trial balance was drawn from the accounts of Little Grocery Supplier $($LGS$)$ as of December $31,$ Year $1.$

$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$$9,000,],[$Allowance for doubtful accounts,$41,000,],[$Inventory$,78,000,$$$2,500$